Break-Even Analysis Media outlets such as ESPN and Fox Sports often have web sites that provide in-depth coverage of new

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Break-Even Analysis
Media outlets suchas ESPN and FoxSports often have web sites that provide in-depthcoverage of news and events. Portions of these web sites arerestricted to members who pay a monthly subscription to gain accessto exclusive news and commentary. These web sites typically offer afree trial period to introduce viewers to the web site. Assume thatduring a recent fiscal year, ESPN.com spent $3,293,340 ona promotional campaign for its web site, offering two free monthsof service for new subscribers. In addition, assume the followinginformation:
Determine the number of new customer accounts needed to breakeven on the cost of the promotional campaign. In forming youranswer, (1) treat the cost of the promotional campaign asa fixed cost, and (2) treat the revenue less variablecost per account for the subscription period as the unitcontribution margin.fill in the blank 1 accounts
Standard Product Cost
Sorrento Furniture Company manufactures unfinished oakfurniture. Sorrento uses a standard cost system. The direct labor,direct materials, and factory overhead standards for anunfinished dining room table are as follows:
Determine the standard cost per dining roomtable. Round your answer to the nearestcent.
$fill in the blank 1